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Commission Regulation (EC) No 494/2009 of 3 June 2009 amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Accounting Standard (IAS) 27 (Text with EEA relevance)
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Article 1.The Annex to Regulation (EC) No 1126/2008 is amended as...
Article 2.Each company shall apply the amendments to IAS 27, as...
Article 3.This Regulation shall enter into force on the third day...
INTERNATIONAL ACCOUNTING STANDARD 27 Consolidated and Separate Financial Statements
SCOPE OF CONSOLIDATED FINANCIAL STATEMENTS
12 Consolidated financial statements shall include all subsidiaries of the parent...
13 Control is presumed to exist when the parent owns, directly...
14 An entity may own share warrants, share call options, debt...
15 In assessing whether potential voting rights contribute to control, the...
16 A subsidiary is not excluded from consolidation simply because the...
17 A subsidiary is not excluded from consolidation because its business...
18 In preparing consolidated financial statements, an entity combines the financial...
19 When potential voting rights exist, the proportions of profit or...
20 Intragroup balances, transactions, income and expenses shall be eliminated in...
21 Intragroup balances and transactions, including income, expenses and dividends, are...
22 The financial statements of the parent and its subsidiaries used...
23 When, in accordance with paragraph 22, the financial statements of...
24 Consolidated financial statements shall be prepared using uniform accounting policies...
25 If a member of the group uses accounting policies other...
26 The income and expenses of a subsidiary are included in...
27 Non-controlling interests shall be presented in the consolidated statement of...
28 Profit or loss and each component of other comprehensive income...
29 If a subsidiary has outstanding cumulative preference shares that are...
30 Changes in a parent’s ownership interest in a subsidiary that...
31 In such circumstances the carrying amounts of the controlling and...
ACCOUNTING FOR INVESTMENTS IN SUBSIDIARIES, JOINTLY CONTROLLED ENTITIES AND ASSOCIATES...
38 When an entity prepares separate financial statements, it shall account...
38A An entity shall recognise a dividend from a subsidiary, jointly...
38B When a parent reorganises the structure of its group by...
38C Similarly, an entity that is not a parent might establish...
39 This Standard does not mandate which entities produce separate financial...
40 Investments in jointly controlled entities and associates that are accounted...
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